Millheim Journal. [volume] (Millheim, Pa.) 1876-1984, 1887-04-28

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SECTION 1. BE lt enacted, &c, That the
qualified electors Of each borough and town
ship in this Commonwealth shall, ON the
third Tuesday Of February OF each year
hereafter, elect an officer, 70 be styled col
lector of taxes, whose term OF office shall
commence on the drst Monday OF April
next after his election.
SECTION 2. The courts of quarter sessions
shall have power to ill, by appointment,
all vacancies i'm the said Office, within their
respective counties. And, n any person g
lected to fill said once shall failto give bond
and qualify as hereinafter provided, on or
before the fourth day Of the term OF said
court next ensuing his election, the said
court shall declare his Office vacant and ap-
point a suitable person, resident In the prop
er borough or township 10 fill the same.
SECTION 8. The collector of taxes shall,
before he enters upon the duties Of his office,
take and subscribe AN oath Of Office, and fiie
the same in the Office Of the court of quarter
sessions of the proper county, and shall also
enter into bond TO the Commonwealth, IN
double the probable amount OF taxes that
win come into his hands, Wits nc least two
sufficient surities said bond TO be approved
by the said court or ajudge thereof I'm vaca-
tion. and filed I'm the Office OF the clerk OF
the said court the condition of which bond
shall be- that the said collector shall well
and truly collect and pay over or account
for, according to law, the whole amount OF
taxes charged and assessed in the duplicates,
which shall be delivered 10 him.
SECTION 4. The several county, borough,
township, school, poor and other authorities
now empowered, and which may hereafter
be empowered, 10 levy taxes within the sew
eraI boroughs and townships OF this Com
monwealth, shall, ON or before the first day
of August of each year after the first cleo
ton of collector of taxes under this act, is
sue their respective duplicates of taxes as
sessed 10 the collector of taxes of their re-
spective boroughs and townships with their
warrants attached, directing and authoriz-
ing him 10 collect the same, but road taxes
may be worked out as heretofore: PrcUtded,
That such special and other road taxes, as it
may be lawful and necessary TO collect In mo-
ney, may, at the discretion OF the supervis-
ors or road commissioners, be placed in the
hands of the collector Of taxes, with their
warrant for collection by him; for which he
shall receive five per centum Of the amount
collected by him, or the same may be col
lected by the supervisors or road commits
sioners as heretofore. Prorided further, That
the limitations in this act, ms 10 time and
the requirements hereof relating TO keeping
an alphabetical list of persons charged with
taxes, shall not apply to road taxes.
SECTION g. The collector OF taxes shall
have all the power for the collection OF said
taxes, duwing his term of Office, heretofOre
vested in collectors of county taxes under
existing laws, and be subject TO the same
liabilities and penalties for neglect, or viC-
lation of theduties OF his Office.
SECTION 6. The collector Of taxes shall
provide an appropriate book, the cost of
which shall be allowed to him in the settle
ment of his accounts, in which he shall en-
ter in alphabetical order the names of all
persons charged with taxes in the dupli-
Gates aforesaid, and showing the amount Of
such tax charged against each person, which
book shall be at all times open to the inspec-
tion of each taxpayer, and shall be deliver
ed by the collector Of taxes at the expira-
ton of his term 10 his successor I'm Office.
SECTION Z. Where any duplicate of taxes
assessed is issued and delivered 10 the col
lector of taxes, it shall be the duty OF said
collector TO give public notice as soon there
after as conveniently can be done, by nc
least ten written or printed notices 10 be
posted in as many public places i'm different
parts of the township or borough, that said
duplicate has been issued and delivered TO
him ; and all persons, who shall within
sixty days from the date Of said notice
make payment of any taxes charged against
them in said duplicate, shall be entitled to
reduction of five per centum from the
amount thereof and all persons, who shall
fail TO make payment of any taxes charged
against them in said duplicate for six
months after notice given ms aforesaid, shall
be charged five per cent additional ON the
taxes charged against them, which shall be
added thereto by said collector of taxes and
collected by him.
SECTION g. The collector of taxes shall.
in person or by some person duly author
lied, be in attendance for the purpose Of sre-
ceiving and receipting for taxes on Thurs
day, Friday and Saturday of each week,
during the last two weeks of said sixty DAYS.
between the hours of two o'clock and six
o'clock in the afternoon, at his residence, or
some other place in the proper township or
borough, to be designated by him in the
notice aforesaid.
SECTION 9. The collector of taxes shall
collect the taxes charged in said duplicates
and pay over the same to the respective
treasurers or authorities entitled Hthereto.
after deducting his commission for the coll
lection thereof, which il hereby fixed mt
two per centum on all taxes Maid 10 him
on which an abatement of five per centnm
is allowed, and at five per centum on all
taxes afterwards collected: Provided, That
where the total amount ofstaxes charged on
a duplicate is less than one thousand dollars.
the said collector shall receive three per
centum on all taxes paia to him. on which
an abatement of five per centum is allowed.
SECTION 10. Exonerations may be made
Oy the authorities and in the same manner
as heretofore.
SECTION IL. The accounts of collectors of
taxes shah be settled by township or bor-
ougn auditors of the proper township or
borough and he shall state a separate. ac-
count Tor each different tax collected by
MN; but collectors of county and State tax
es shall settle with the county commission
ers as heretofore.
SECTION H. Taxes charged upon unseat-
ed lands shall not he collected by the coll
lectors OF taxes, but shall be certified and
returned ny the several authorities levying
the same to the county commissioners to be
collected as heretofore.
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